I白酒企业消费税纳税筹划分析摘 要消费税是白酒企业的重要税费之一，进行可行的纳税筹划能使白酒企业减轻负担，同时还能促进企业良好发展。近年来消费税纳税筹划随着我国经济的不断发展市场竞争越来越激烈,企业为了生存和发展不得不面临生产方式的转变,在扩大生产的同时还要考虑降低各种费用。对于经济发展稳定的企业来说,纳税筹划分更需要认真研究和分析。纳税筹划是指企业相关人员在不违反税法的情况下根据财务管理和税务管理的知识降低税收负担率。由此可见,纳税筹划对企业费用的降低发挥着重要作用。本文从白酒企业消费税纳税研究的背景和意义出发，总结出白酒企业消费税纳税筹划的相关策略，再根据消费税纳税筹划环节提出要点及方法并展开详细阐述，从而来加强白酒企业的消费税纳税筹划。关键词 白酒企业 / 消费税 / 纳税筹划IILiquor consumption tax planning analysisAbstractAbstract: Consumption tax is one of the important taxes for liquor enterprises. Feasible tax planning can not only reduce the burden of liquor enterprises, but also promote their good development. In recent years, with the continuous development of China's economy and increasingly fierce market competition, enterprises have to face the transformation of production mode in order to survive and develop. They should not only expand production, but also consider reducing various expenses. For enterprises with stable economic development, tax planning analysis needs more careful study and analysis. Tax planning refers to that relevant personnel of an enterprise reduce the tax liability rate according to the knowledge of financial management and tax management without violating the tax law. It can be seen that tax planning plays an important role in reducing enterprise expenses. Based on the background and significance of liquor enterprises' consumption tax planning, this paper summarizes the relevant strategies and methods of liquor enterprises' consumption tax planning. And then accord...
